The auditor supports external reviews to assess and improve public performance reporting, or any other parts of a performance management process, such as strategic planning, performance budgeting, or using data to improve performance. Such reviews might be conducted, for example, by an external auditor or consultant, or by a professional association.

An expected new practice: No examples are currently provided for this practice. This was listed as “a potential future practice” in the 2004 Guide, in view of the Association of Government Accountants’ “Certificate of Achievement” review process for performance reporting based on the GASB’s “Suggested Criteria” for performance reporting. Auditors have since taken part in that process, so we expect to have examples of this practice when the website is updated in the future.